CHAPTER VA - INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS,
ETC., FOR PURPOSE OF REFUND
28C. Price of goods to indicate the amount of duty
paid thereon. - Notwithstanding anything contained in this Act or any
other law for the time being in force, every person who is liable to pay duty on
any goods shall, at the time of clearance of the goods, prominently indicate in
all the documents relating to assessment, sales invoice, and other like
documents, the amount of such duty which will form part of the price at which
such goods are to be sold.
28D. Presumption that incidence of duty has been
passed on to the buyer. - Every person who has paid the duty on any
goods under this Act shall, unless the contrary is proved by him, be deemed to
have passed on the full incidence of such duty to the buyer of such goods.